وَإِذَا حَضَرَ الْقِسْمَةَ
(And when are present at the time of division), refers to divisions of inheritance. So, when poor relatives, who are ineligible for inheritance, orphans, and the poor attend the division of the inheritance, which is sometimes substantial, their hearts will feel eager to have a share, seeing each eligible person assuming his share; while they are desperate, yet are not given anything. Allah the Most Kind, Most Compassionate, commands that they should have a share in the inheritance as an act of kindness, charity, compassion and mercy for them. Â Allah said,